California 2017-2018 Regular Session

California Senate Bill SB624 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	Senate Bill No. ~~624 CHAPTER 164~~ An act to add Section 2191.10 to the Revenue and Taxation Code, relating to taxation. ~~[ Approved by Governor July 31, 2017. Filed with Secretary of State July 31, 2017. ]~~ LEGISLATIVE COUNSEL'S DIGESTSB 624, Galgiani. Property taxation: liens: recordation.Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.This bill would authorize the board of supervisors of a county to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than an amount set by that ordinance or resolution, up to $200, excluding any interest, penalties, or other fees.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 2191.10 is added to the Revenue and Taxation Code, to read:2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.
	1	+	Enrolled July 19, 2017 Passed IN Senate May 22, 2017 Passed IN Assembly July 17, 2017 Amended IN Senate May 09, 2017 Amended IN Senate March 28, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 624Introduced by Senator GalgianiFebruary 17, 2017 An act to add Section 2191.10 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 624, Galgiani. Property taxation: liens: recordation.Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.This bill would authorize the board of supervisors of a county to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than an amount set by that ordinance or resolution, up to $200, excluding any interest, penalties, or other fees.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 2191.10 is added to the Revenue and Taxation Code, to read:2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.
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3		-	Senate Bill No. 624 CHAPTER 164 An act to add Section 2191.10 to the Revenue and Taxation Code, relating to taxation. [ Approved by Governor July 31, 2017. Filed with Secretary of State July 31, 2017. ] LEGISLATIVE COUNSEL'S DIGESTSB 624, Galgiani. Property taxation: liens: recordation.Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.This bill would authorize the board of supervisors of a county to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than an amount set by that ordinance or resolution, up to $200, excluding any interest, penalties, or other fees.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
	3	+	Enrolled July 19, 2017 Passed IN Senate May 22, 2017 Passed IN Assembly July 17, 2017 Amended IN Senate May 09, 2017 Amended IN Senate March 28, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 624Introduced by Senator GalgianiFebruary 17, 2017 An act to add Section 2191.10 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 624, Galgiani. Property taxation: liens: recordation.Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.This bill would authorize the board of supervisors of a county to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than an amount set by that ordinance or resolution, up to $200, excluding any interest, penalties, or other fees.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
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	5	+	Enrolled July 19, 2017 Passed IN Senate May 22, 2017 Passed IN Assembly July 17, 2017 Amended IN Senate May 09, 2017 Amended IN Senate March 28, 2017
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	7	+	Enrolled July 19, 2017
	8	+	Passed IN Senate May 22, 2017
	9	+	Passed IN Assembly July 17, 2017
	10	+	Amended IN Senate May 09, 2017
	11	+	Amended IN Senate March 28, 2017
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	13	+	CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
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5	15		Senate Bill No. 624
6		-	CHAPTER 164
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	17	+	Introduced by Senator GalgianiFebruary 17, 2017
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	19	+	Introduced by Senator Galgiani
	20	+	February 17, 2017
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8	22		An act to add Section 2191.10 to the Revenue and Taxation Code, relating to taxation.
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10		-	[ Approved by Governor July 31, 2017. Filed with Secretary of State July 31, 2017. ]
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12	24		LEGISLATIVE COUNSEL'S DIGEST
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14	26		## LEGISLATIVE COUNSEL'S DIGEST
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16	28		SB 624, Galgiani. Property taxation: liens: recordation.
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18	30		Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.This bill would authorize the board of supervisors of a county to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than an amount set by that ordinance or resolution, up to $200, excluding any interest, penalties, or other fees.
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20	32		Existing law provides that every tax, penalty, or interest on real property is a lien against the property assessed. Existing law also provides that every tax on improvements is a lien on the taxable land on which they are located. Existing law provides that a tax on personal property is a lien against any real property on the secured roll also belonging to the owner of the personal property in specified circumstances. Existing law authorizes the county tax collector to record a lien with respect to certain types of taxes on real and personal property with the county recorder.
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22	34		This bill would authorize the board of supervisors of a county to provide that a tax on real or personal property is not a lien against the property assessed or the assessee if the amount of the tax assessed against that property or assessee is less than an amount set by that ordinance or resolution, up to $200, excluding any interest, penalties, or other fees.
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24	36		## Digest Key
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26	38		## Bill Text
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28	40		The people of the State of California do enact as follows:SECTION 1. Section 2191.10 is added to the Revenue and Taxation Code, to read:2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.
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30	42		The people of the State of California do enact as follows:
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32	44		## The people of the State of California do enact as follows:
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34	46		SECTION 1. Section 2191.10 is added to the Revenue and Taxation Code, to read:2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.
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36	48		SECTION 1. Section 2191.10 is added to the Revenue and Taxation Code, to read:
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38	50		### SECTION 1.
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40	52		2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.
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42	54		2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.
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44	56		2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.
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48	60		2191.10. Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or personal property is not a lien against the property assessed or the assessee and shall not be recorded by the tax collector if the amount of the tax assessed against the property or the assessee is less than an amount set by that ordinance or resolution, up to two hundred dollars ($200), excluding any interest, penalties, or other fees. This section does not authorize a county to exempt any property from taxation, and does not relieve the taxpayer from the obligation to pay any tax.